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THIRD SCHEDULE.
Rates of Duty and Drawback on Tobacco.
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Part I.
CUSTOM DUTIES.
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Full (per lb.) Non-Rebated
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Preferential (per lb.)
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Unmanufactured:—
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s.
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d.
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s.
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d.
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If Stripped or Stemmed:—
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Containing 10 lb. or more of moisture in every 100 lb. weight thereof
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9
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4½
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—
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Containing less than 10 lb. of moisture in every 100 lb. weight thereof
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10
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4½
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—
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If Unstripped or Unstemmed:—
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s.
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d.
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s.
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d.
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Containing 10 lb. or more of moisture in every 100 lb. weight thereof
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9
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4
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—
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Containing less than 10 lb. of moisture in every 100 lb. weight thereof
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10
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4
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—
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Manufactured, viz.:—
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s.
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d.
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s.
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d.
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Cigars
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17
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10
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14
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10 1/3
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Cigarettes
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14
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5
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12
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0 ⅙
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Cavendish or Negrohead
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13
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7
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11
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3 ⅚
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Cavendish or Negrohead Manufactured in Bond
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11
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10
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9
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10 1/3
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Other Manufactured Tobacco
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11
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10
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9
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10 ½
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Snuff containing more than 13 lb. of moisture in every 100 lb. weight thereof
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11
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2
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9
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3 ⅔
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Snuff not containing more than 13 lb. of moisture in every 100 lb. weight thereof
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13
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7
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11
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3 ⅚
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Part II.
RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.
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s.
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d.
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Cigars
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the lb.
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10
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7½
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Cigarettes
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”
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10
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4½
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Cut, roll, cake or other manufactured tobacco
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”
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10
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1
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Snuff (not being offal snuff)
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”
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9
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9½
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Stalks, shorts, or other refuse of tobacco (including offal snuff)
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”
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9
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7
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Part III.
RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.
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s.
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d.
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Cigars
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the lb.
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9
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11½
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Cigarettes
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”
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9
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8 ¾
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Cut, roll, cake or other manufactured tobacco
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”
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9
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5½
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Snuff (not being offal snuff)
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”
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9
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2¼
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Stalks, shorts, or other refuse of tobacco (including offal snuff)
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”
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8
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11 ¾
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